Skripsi

Pengaruh struktur modal terhadap profitabilitas Koperasi Pegawai Republik Indonesia (KPRI) Kota Malang tahun 2013-2015 / Nissya Endah Ismawati

Abstrak
ABSTRAK Ismawati Nissya Endah. 2017. Pengaruh Struktur Modal Terhadap Profitabilitas Koperasi Pegawai Republik Indonesia Tahun 2013-2015. Skripsi Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Malang. Pembimbing (I) Dr. H. Agung Winarno M.M. Kata Kunci Debt to Asset Ratio (DAR) Debt to Equity Ratio (DER) dan Return on Asset (ROA) Tujuanutamakoperasiadalahmeningkatkankesejahteraananggotapadakhususnyadanmasyarakatpadaumumnya. Agar dapatmeningkatkankesejahteraananggotamakapengelolaankeuangankoperasiharusdilakukansecaraefektifdanefisien. Salah satuindikatorpengelolaankeuangan yang baikadalahtercermindaribesaranrasioreturn on asset (ROA). Penelitian ini bertujuan untuk menguji pengaruh debt to asset ratio (DAR) dan debt to equity ratio (DER) terhadap ROA. Penelitianinimenggunakanpendekatankuantitatifasosiatifkausalitas. Objekpenelitianadalah 62 KoperasiPegawaiRepublik Indonesia (KPRI) di Kota Malang Tahun 2013-2015. Analisis data yang digunakanadalahanalisisregresiberganda. Hasil penelitian ini menunjukkan bahwa ROA cenderungmenurunnamunmasihdalamkategoriefisiendalammenghasilkanlaba. DAR cenderungmenurunnamunmasihdalamkategoriefisiendalampenggunaanutang.SedangkanDER cenderung meningkatnamunmasihdalamkategoriefisiendalampenggunaanutang. DAR berpengaruh negatif signifikan terhadap ROAsedangkanDER tidak berpengaruh terhadap ROA. Berdasarkanhasilpenelitian saran yang diberikan adalah diharapkan pengurus koperasi memperhatikan kondisiROA koperasi. Apabila ROA turun terus menerus dalam jangkapanjang maka akan menimbulkan potensi turunnya kesejahteraananggota koperasi pula. Untukmenghindari kondisi tersebut alangkah lebih baiknya apabila koperasi memperluas bidang usaha lainnya agar dapatbersaingdengankoperasi non KPRI lainnya. ABSTRACT Ismawati Nissya Endah. 2017. The Effects of Capital Structure towards Profitability of Employee s Savings and Loan Cooperative of Republic of Indonesia Year 2013 2015. Bachelor s Thesis Management Department Faculty of Economics State University of Malang. Advisors (I) Dr. H. Agung Winarno M.M. Key Words Debt to Asset Ratio (DAR) Debt to Equity Ratio (DER) and Return on Asset (ROA) The main purpose of savings and loan cooperative is to improve its members prosperity in particular and the society in general. In order to be able to increase members prosperity financial management in a cooperative must be conducted effectively and efficiently. One of indicators of a good financial management is reflected on ratio dimention of return on asset (ROA). This research aimed at examining the effects of debt to asset ratio (DAR) and debt to equity ratio (DER) towards ROA. This study used an associative and causality qualitative approach. The objects of this research were 62 employee s savings and loan cooperatives of Republic of Indonesia (KPRI) in Malang City Year 2013 2015. Data analysis used was multiple regression analysis. The research result showed that ROA tended to be descending whilst it was still categorized efficient in earning profits. DAR tended to be descending whilst it was still categorized efficient in debt usage. Contrastly DER tended to be ascending although it was still categorized efficient in det usage. DAR has a significantly negative effects towards ROA while DER has no effects towards ROA. Based on the research result it is recommended for the management of savings and loan cooperative to pay attention to the condition of ROA of the cooperative. If ROA is descending respectively in a long period of time there will be a potential of the decrease of prosperity of cooperative members. To avoid such condition the cooperative should expand the other field of work so that it could compete with the other cooperatives which are non-KPRI.

Informasi Detail

DDC

Rs 334.0681 ISM p

Prodi

Universitas Negeri Malang. Program Studi Manajemen, 2017.

Deskripsi Fisik

x, 75 lembar; i.; tab.; 30 cm

Bahasa

Indonesia

No Reg

02017/KI/17

Edisi

Skripsi (Sarjana)-- Universitas Negeri Malang. 2017

Subjek

1. KOPERASI - MANAJEMEN KEUANGAN
2. COPERATIVES - FINANCIAL MANAGEMENT

Pembimbing

1. H. Agung Winarno

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